This book is prepared exclusively for the Executive Level of Company Secretary Examination requirement. It covers the questions (topic-wise) & detailed answers strictly as per the syllabus of ICSI.

The Present Publication is the 8th Edition for CS-Executive | Old Syllabus | Dec. 2023 Exam. This book is authored by CS N.S. Zad with the following noteworthy features:

• [Coverage] of this book includes

o Fully Solved Questions of Past Exams, including:

§ Solved Paper – June 2023 | Suggested Answers

• [Topic-wise] arrangement of past exam questions

• [Practical MCQs] with Hints

• [Most Amended & Updated] Covers the latest applicable provisions and amendments as per the Companies Act, 2013

• [Marks Distribution] Chapter-wise Marks Distribution from December 2019 onwards

• [ICSI Study Material] comparison

The contents of this book are as follows:

• Corporate Accounting

o Introduction to Financial Accounting

o Introduction to Corporate Accounting

o Accounting for Issue of Shares

o Issue of Right & Bonus Shares

o Redemption of Preference Shares

o Buy-Back of Shares

o Issue & Redemption of Debentures

o Underwriting of Shares & Debentures

o Accounting for Share-Based Payments (ESOS & ESOP)

o Financial Statements Interpretation

o Consolidation of Accounts

o Corporate Financial Reporting

o Cash Flow Statements

o Overview of Accounting Standards

o National & International Accounting Authorities

o Adoption, Convergence & Interpretation of IFRS & Accounting Standards in India

• Management Accounting

o Overview of Cost

o Cost Accounting Records & Cost Audit under the Companies Act, 2013

o Budgetary Control

o Ratio Analysis

o Fund Flow Statement

o Management Reporting

o Marginal Costing

o Activity-Based Costing (ABC)

o Valuation of Goodwill & Shares

o Valuation, Principles & Framework

o Methods of Valuation